Income Tax and National Insurance

asked the Chancellor of the Exchequer what has been the increase in income tax and national insurance contributions as a proportion of personal income for those on average earnings or less, since 1978–79 to 1982–83.

At average earnings and below, increases between 1978–79 and 1982–83 in income tax and national insurance contributions as a percentage of earnings lie within the range from 1½ to 5½ percentage points. These increases include a 2¼ point increase in national insurance contributions, off-set for some taxpayers by a reduction in their average rate of income tax.

asked the Chancellor of the Exchequer what has been the increase in income tax and national insurance contributions combined, as a proportion of personal income, for a family man with two children, wife not working, on (a) half average earnings and (b) three-quarters, in the period from 1978–79 to 1982–83.